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Nisbah Bagi Hasil Akad Musyarakah Sebagai Implementasi PSAK 106 Menggunakan VB.Net Suhartono, Suhartono; Murifal, Badar; Sabil, Sabil; Hamid, Abdul
Jurnal Online Insan Akuntan Vol 4 No 1 (2019): Jurnal Online Insan Akuntan (Juni 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Akademi Akuntansi Bina Insani

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Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui nisbah bagi hasil akad musyarakah metode profit sharing dan revenue sharing sebagai implementasi PSAK 106 dengan menggunakan VB.Net sehingga memudahkan dan mempercepat bank dan nasabah dalam perhitungan bagi hasil. Musyarakah sebagai pembiayaan khusus untuk modal kerja, dimana dana dari bank merupakan bagian dari modal usaha nasabah dan keuntungan dibagi sesuai dengan nisbah yang disepakati. Salah satu manfaat dari akad musyarakah adalah lebih menguntungkan karena berdasarkan prinsip bagi hasil. Penelitian ini menggunakan metode penelitian deskriptif dengan beberapa kemungkinan untuk memecahkan masalah aktual dengan cara mengumpulkan data, menyusun atau mengklasifikasinya, menganalisis, dan menginterpretasikannya. Metode ini dilakukan dengan cara mendeskripsikan fakta-fakta yang kemudian disusul dengan analisis, tidak semata-mata menguraikan, melainkan juga memberikan pemahaman dan penjelasan secukupnya. Hasil penelitian ini menunjukkan bahwa penerimaan pendapatan bank dan nasabah setiap bulannya akan jauh lebih besar jika menggunakan metode revenue sharing dibandingkan dengan metode profit sharing.   Kata kunci: Nisbah; Musyarakah; PSAK 106; VB.Net   Abstract: This study aims to determine the profit sharing ratio of musyarakah contract profit sharing and revenue sharing methods as the implementation of PSAK 106 by using VB..Net to facilitate and accelerate banks and customers in the calculation of profit sharing. Musyarakah is a special financing for working capital, where funds from banks are part of the customer's business capital and profits are divided according to the agreed ratio. One of the benefits of the musyarakah contract is more beneficial because it is based on the principle of profit sharing. This research uses descriptive research methods with several possibilities to solve actual problems by collecting data, compiling or classifying, analyzing, and interpreting it. This method is done by describing the facts which are then followed by analysis, not merely describing, but also providing sufficient understanding and explanation. The results of this study indicate that the receipt of bank and customer income each month will be much greater if using the revenue sharing method compared to the profit sharing method.   Keywords: Ratio; Musyarakah; PSAK 106, VB.Net
PERAN FINANCIAL TECHNOLOGY SISTIM PEER TO PEER LENDING ( P2P) SEBAGAI SALAH SATU BENTUK ALTERNATIF SUMBER PENDANAAN UMKM murifal, Badar
Perspektif Vol 16, No 2 (2018): September 2018
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.484 KB) | DOI: 10.31294/jp.v16i2.3808

Abstract

Fintech is a portmanteau of financial technology that describes an emerging financial services sector in the 21st century. Originally, the term applied to technology applied to the back-end of established consumer and trade financial institutions. Since the end of the first decade of the 21st century, the term has expanded to include any technological innovation in the financial sector, including innovations in financial literacy and education, retail banking, investment and even crypto-currencies like bitcoin. The term financial technology can apply to any innovation in how people transact business, from the invention of digital money to double-entry bookkeeping. Since the internet revolution and the mobile internet revolution, however, financial technology has grown explosively, and fintech, which originally referred to computer technology applied to the back office of banks or trading firms, now describes a broad variety of technological interventions into personal and commercial finance. As one of a variety of business type in Indonesia , UMKM ( Usaha Mikro, Kecil dan Menengah) as an Indonesian Micro Small and Medium Enterprises (MSMEs) can take involve to overcome their weakness of capital and financing . They can growth well  without any obstacles how to find the loan not only from the banks but also it comes also from the other party such like financial technology concept as an alternatives for financing with easily procedures, no collateral  and not taking time. At the last, three parties who involved in financial technology such as Investor ,  financial technologi provider and small business enterprises or Usaha Mikro, Kecil dan Menengah can make some advantageuos for their business growing.
ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG) murifal, Badar
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : AMK BSI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.281 KB) | DOI: 10.31294/moneter.v6i1.4790

Abstract

AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax ,  Micro, Small and Medium Enterprises.